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Calculate your net tax (lines 103, 104, 105, 106, 107, 108, and 109) Line 103 – GST/HST collected or collectible Line 104 – Adjustment to be added to the net tax Line 105 – Total GST/HST and adjustments for the period Line 106 – GST/HST paid or payable (ITCs) Line 107 – Adjustments to be deducted to the net tax Line 108 – Total ITCs and adjustments Line 109 – Net tax Line 103 – GST/HST collected or collectible Which GST/HST return and method are you using? ... Tax adjustment = ($400 × $100) ÷ $2,260 = $17.70 Use the following formula to calculate this tax adjustment: (A × B) ÷ C A is the amount of the bad debt you recovered; B is the GST/HST payable for the sale to which the bad debt relates; and C is the total amount of the sale, including GST/HST and applicable PST. ... Line 1400 – Gross ITCs and adjustments (before recapture) Line 1401 – Gross RITCs Line 1402 – Net RITCs Line 1403 – RITC adjustment in respect of a qualifying motor vehicle Line 108 – Total ITCs and adjustments Line 1400 – Gross ITCs and adjustments (before recapture) Enter on line 1400 your gross ITCs and adjustments. ...

Registered Plans Directorate technical manual On this page... 19 8515 & 8516 – Special Rules for Designated Plans & Eligible Contributions 19.1 8515(1) – Designated Plan 19.2 8515(2) – Designated Plan in Previous Year 19.3 8515(3) – Exceptions 19.4 8515(3.1) – Exceptions 19.5 8515(4) – Specified Individual 19.6 8515(5) – Eligible Contributions 19.7 8515(6) – Funding Restriction 19.8 8515(7) – Maximum Funding Valuation 19.9 8515(8) – Restricted-Funding Members 19.10 8515(9)- Member Contributions 19.11 8516(1) – Prescribed Contribution 19.12 8516(2) – Funding on Termination Basis 19.13 8516(3) – Contributions Required by Pension Benefits Legislation 19 8515 & 8516 – Special Rules for Designated Plans & Eligible Contributions 19.1 8515(1) – Designated Plan An RPP with a DB provision is a designated plan throughout a year if the pension credits of specified individuals (defined in subsection 8515(4) of the Regulations) exceed 50% of all pension credits for the year under the provision. ... Cross references: Specified Individual – 8515(4) Eligible Contributions – 8515(5) Member Contributions – 8515(9) FAQ No. 25 – Ministerial Waivers Under 8515(2) 19.3 8515(3) – Exceptions A plan will not become a designated plan if the following conditions are met: The plan would not be a designated plan in the year if the reference in paragraph 8515(1)(b) of the Regulations to “50%” were read as “60%”; The plan was established before the year; and The plan did not meet the condition under subsection 8515(1) of the Regulations to be a designated plan in the immediately preceding year. ... Cross references: Definition of Designated Plan – 8500(1) Designated Plan in a Previous Year – 8515(2) 19.5 8515(4) – Specified Individual An individual is a specified individual in a calendar year if the individual is connected at any time with a participating employer under the plan or the individual’s total remuneration for the year exceeds 2½ times the YMPE for the year. ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $2,600 × 5/13 $1,000 − $0 $1,000 Computers 13% $455 × 5/13 $175 − $0 $175 Software 13% $195 × 5/13 $75 − $0 $75 The total federal non-creditable HST charged is $1,250 ($1,000 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $1,950 × 5/13 $750 − $0 $750 Office supplies 13% $390 × 5/13 $150 − $40 $110 Meals 14% $140 × 5/14 $50 − $0 $50 Hotel 14% $280 × 5/14 $100 − $0 $100 The total federal non-creditable HST charged is $1,010 ($750 + $110 + $50 + $100), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Rent 13% $1,950 × 8/13 $1,200 − $0 $1,200 Office supplies 13% $390 × 8/13 $240 − $64 $176 Meals 14% $140 × 9/14 $90 − $0 $90 Hotel 14% $280 × 9/14 $180 − $0 $180 The total provincial non-creditable HST charged is $1,646 ($1,200 + $176 + $90 + $180), which is the total of all amounts entered in the last column. ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $2,600 × 5/13 $1,000 − $0 $1,000 Computers 13% $455 × 5/13 $175 − $0 $175 Software 13% $195 × 5/13 $75 − $0 $75 The total federal non-creditable HST charged is $1,250 ($1,000 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $1,950 × 5/13 $750 − $0 $750 Office supplies 13% $390 × 5/13 $150 − $40 $110 Meals 14% $140 × 5/14 $50 − $0 $50 Hotel 14% $280 × 5/14 $100 − $0 $100 The total federal non-creditable HST charged is $1,010 ($750 + $110 + $50 + $100), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Rent 13% $1,950 × 8/13 $1,200 − $0 $1,200 Office supplies 13% $390 × 8/13 $240 − $64 $176 Meals 14% $140 × 9/14 $90 − $0 $90 Hotel 14% $280 × 9/14 $180 − $0 $180 The total provincial non-creditable HST charged is $1,646 ($1,200 + $176 + $90 + $180), which is the total of all amounts entered in the last column. ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 15% $3,600 × 5/15 $1,200 − $0 $1,200 Computers 15% $525 × 5/15 $175 − $0 $175 Software 15% $225 × 5/15 $75 − $0 $75 The total federal non-creditable HST charged is $1,450 ($1,200 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Meals 14% $140 × 5/14 $50 − $0 $50 Hotel 14% $280 × 5/14 $100 − $0 $100 Rent 15% $2,250 × 5/15 $750 − $0 $750 Office supplies 15% $450 × 5/15 $150 − $34.67 $115.33 The total federal non-creditable HST charged is $1,015.33 ($50 + $100 + $750 + $115.33), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Meals 14% $140 × 9/14 $90 − $0 $90 Hotel 14% $280 × 9/14 $180 − $0 $180 Rent 15% $2,250 × 10/15 $1,500 − $0 $1,500 Office supplies 15% $450 × 10/15 $300 − $69.33 $230.67 The total provincial non-creditable HST charged is $2,000.67 ($90 + $180 + $1,500 + $230.67), which is the total of all amounts entered in the last column. ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $2,600 × 5/13 $1,000 − $0 $1,000 Computers 13% $455 × 5/13 $175 − $0 $175 Software 13% $195 × 5/13 $75 − $0 $75 The total federal non-creditable HST charged is $1,250 ($1,000 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 13% $1,950 × 5/13 $750 − $0 $750 Office supplies 13% $390 × 5/13 $150 − $40 $110 Meals 14% $140 × 5/14 $50 − $0 $50 Hotel 14% $280 × 5/14 $100 − $0 $100 The total federal non-creditable HST charged is $1,010 ($750 + $110 + $50 + $100), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Rent 13% $1,950 × 8/13 $1,200 − $0 $1,200 Office supplies 13% $390 × 8/13 $240 − $64 $176 Meals 14% $140 × 9/14 $90 − $0 $90 Hotel 14% $280 × 9/14 $180 − $0 $180 The total provincial non-creditable HST charged is $1,646 ($1,200 + $176 + $90 + $180), which is the total of all amounts entered in the last column. ...

Registered Plans Directorate technical manual On this page... 3 147.2 – Pension Plan Contributions 3.1 147.2(1) – Deductible Employer Contributions 3.2 147.2(2) – Employer Contributions – Defined Benefit Provisions Example 3.3 147.2(3) – Filing of Actuarial Report 3.4 147.2(4) – Amount of Employee's Pension Contributions Deductible 3.4.1 147.2(4)(a) – Service After 1989 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor 3.4.3 147.2(4)(c) – Service Before 1990, While a Contributor 3.5 147.2(5) – Teachers 3.6 147.2(6) – Deductible Contributions when Taxpayer Dies 3.7 147.2(7) – Letter of Credit 3.8 147.2(8) – Former Employee of Predecessor Employer 3 147.2 – Pension Plan Contributions 3.1 147.2(1) – Deductible Employer Contributions An employer's contribution to an RPP is deductible in computing the employer's income for a taxation year ending after 1990, if: the contribution is made in the year or within 120 days after the end of the year; it was not deducted in computing the employer's income in a previous taxation year; and it satisfies certain other conditions that depend on whether the contribution is made under a MP or DB provision of a plan or under a SMEP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Member contributions for unfunded liability – 8501(6.1) Prescribed eligible contributions – 8501(6.2) Defined benefit provisions – 8503 Maximum benefits – 8504 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor Paragraph 147.2(4)(b) of the Act applies to contributions made by an employee for years prior to 1990, where the employee was not a contributor to an RPP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Limits on employee contributions to DB provisions – 8503(4)(a) 3.5 147.2(5) – Teachers Subsection 147.2(5) of the Act provides a special rule with regards to teachers. ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 12% $3,600 × 5/12 $1,500 − $0 $1,500 Computers 12% $420 × 5/12 $175 − $0 $175 Software 12% $180 × 5/12 $75 − $0 $75 The total federal non-creditable HST charged is $1,750 ($1,500 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 12% $1,800 × 5/12 $750 − $0 $750 Office supplies 12% $360 × 5/12 $150 − $43.33 $106.67 Meals 13% $130 × 5/13 $50 − $0 $50 Hotel 13% $260 × 5/13 $100 − $0 $100 The total federal non-creditable HST charged is $1,006.67 ($750 + $106.67 + $50 + $100), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Rent 12% $1,800 × 7/12 $1,050 − $0 $1,050 Office supplies 12% $360 × 7/12 $210 − $60.67 $149.33 Meals 13% $130 × 8/13 $80 − $0 $80 Hotel 13% $260 × 8/13 $160 − $0 $160 The total provincial non-creditable HST charged is $1,439.33 ($1,050 + $149.33 + $80 + $160), which is the total of all amounts entered in the last column. ...

Registered Plans Directorate technical manual On this page... 17 8510 – Multi-Employer Plan and Specified Multi-Employer Plan 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17 8510 – Multi-Employer Plan and Specified Multi-Employer Plan 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Definition of active member – 8500(1) Definition of participating employer – 147.1(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Definitions of MEP and SMEP – 147.1(1) Pension contributions deductible – employer contributions – 147.2(1)(c) Definition of MEP – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of SMEP – 8510(2) Designated Laws – 8513 Special Rules for Designated Plans – 8515 Specified Individual – 8515(4) Date modified: 2014-06-13 ...

B.C. new housing rebate = $96,000 × 71.43% = $68,573 = $26,250 (maximum) Example 5 In 2009, Laurie purchases land on which she builds her new home. ... Her B.C. new housing rebate in that event would be calculated as follows: Purchases Tax Tax paid Land 12% HST $33,600 Remainder of purchases 12% HST $88,800 Total tax paid $122,400 B.C. new housing rebate Provincial part of the HST paid = $122,400 × 7/12 = $71,400 B.C. new housing rebate = $71,400 × 71.43% = $51,001 = 42,500 (maximum) B.C. new housing rebate – mobile or floating home For purposes of the GST/HST, a mobile home includes certain modular homes. ... Using Option 1, the rebate would be calculated as follows: B.C. new housing rebate Provincial part of the HST paid on land and home = $79,200 × 7/12 = $46,200 B.C. new housing rebate = $46,200 × 71.43% = $33,001 Using Option 2, the rebate would be calculated as follows: B.C. new housing rebate Provincial part of the HST paid on mobile home = $43,200 × 7/12 = $25,200 B.C. new housing rebate = $25,200 × 71.43% = $18,000 In this case, it is more beneficial for Liam to use Option 1 in calculating his housing rebate. ...